Arrange tax reporting support in Montenegro
Mirsatori&Partners supports tax registration, preparation of returns and dealings with Montenegro’s tax administration for companies and private clients.
Who needs this service
Needing accounting and tax records, returns and regular reporting.
Wishing to delegate electronic filing and dealings with the tax administration.
Property owners and recipients of rental income, dividends and other income in Montenegro.
What the service includes
Support for individuals and businesses in dealing with Montenegro’s tax and state authorities, from registration and PIB to returns, periodic reporting and tax planning.
Tax registration, PIB, online account access and arrangements for a digital certificate.
Primary documents, calculation of the tax base and advance payments.
Periodic VAT, payroll and contribution reports, plus annual company and personal returns.
Changes of registered details, responses, explanations and amended returns.
Review of the previous period’s tax position and recommendations for the next tax period.
Tax arrangements forbusiness andpersonal income
Corporate tax returns are filed through the online account using a Post of Montenegro digital certificate. Authorization is required under the Post’s procedure for obtaining the certificate. The taxpayer or representative signs the return, and its preparer provides their PIB.
We plan Form PD and financial statements for 31 March of the following year and personal returns for 30 April. VAT and payroll contributions are handled monthly; registration changes are reported on Form JPR within 15 days. The applicable calendar is agreed with the accountant.
Corporate tax calculations consider 9% up to €100,000; €9,000 plus 12% of the excess over €100,000 for profit up to €1.5 million; and €177,000 plus 15% of the excess above €1.5 million. Monthly advances are calculated as 1/12 of the previous year’s tax. Applicability is confirmed for your company and tax period.
VAT rates of 21%, 7% and 0% are considered for relevant transactions, including exports. Registration is required above €30,000 annual turnover and may be voluntary below it. The accountant determines the applicable treatment and handles the application, registration number and periodic returns.
Calculations consider a 9–15% personal tax scale, with the first €700 of monthly salary and €8,400 of annual self-employment income as tax-free thresholds. For long-term rental we consider a 15% rate, with maintenance expense deductions of up to 30%. The applicable calculation depends on your income type.
Payment calculations consider withholding of 15% on dividends, profit shares, royalties and rent, and 5% on interest. We consider applicable double taxation treaties where income has an international structure.
The accounting function calculates salaries and social contributions. Calculations consider a 10% employee pension contribution and minimum net pay of €600 for positions up to qualification level V and €800 for level VI and above. The full calculation is agreed for the role and period.
Support includes explanations, amended returns, tax review documents and second-instance appeals to the Ministry of Finance. An €800 state fee applies for the relevant category of tax/customs appeals; applicability depends on the appeal.
A company without turnover receives accounting records and required reporting. The annual tax review is complemented by recommendations for the next period; the scope and accounting work are defined in the support package.
Support takes account of laws on tax administration, corporate tax, VAT, personal income, accounting and administrative fees; the Law on General Administrative Procedure applies to relevant application and appeal matters.
Steps and timeframes
Support tax registration after incorporation and check registration information.
Individual schedule agreed at consultation
Arrange authority under the Post of Montenegro’s procedure, the digital certificate and online account access.
Individual schedule agreed at consultation
The accountant prepares the application for turnover above €30,000/year or voluntary registration.
3–10 business days
Maintain records, VAT returns, payroll and contribution reports, and calculate advances as 1/12 of prior-year corporate tax.
Monthly, according to the reporting calendar
The accounting function prepares corporate Form PD and financial statements and personal returns, with planning for the next period.
Companies: by 31 March; individuals: by 30 April
File JPR, explanations and amendments, and represent the client in reviews and appeals as instructed.
JPR: within 15 days of the change
Required documents
Documents needed during the engagement.
This working list is derived from the supplied service stages. The package is tailored separately for a company, sole proprietor or individual.
Discuss document preparationThe advantages of working with Mirsatori&Partners
We support tax registration, ongoing records and periodic and annual returns.
We help arrange the digital certificate and organize work through the online account.
We handle ongoing applications and administrative matters under a power of attorney.
We connect accounting preparation with legal explanations, notifications and advice.
We complement the annual review with tax planning recommendations.
Questions about the service
Yes. The service covers not only legal entities (DOO, AD, preduzetnik) but also individuals — property owners, and recipients of dividends, rental income, or other sources of income in Montenegro.
Since 2017, the corporate income tax return has been filed exclusively in electronic form through the Poreska uprava portal, using a digital certificate issued by the Post of Montenegro — paper filing is not available for active companies.
The tax return is signed by the taxpayer or their authorized representative under a power of attorney; the specialist who prepared the return is required to include their own PIB — a requirement under the Law on Tax Administration.
On a fixed calendar: monthly — VAT returns and payroll contribution reports, plus monthly corporate income tax advance payments; by March 31 — the annual corporate income tax return (Form PD); by April 30 — the annual personal income tax return for individuals.